Section FinderOld sections 44AC to 71B
The department's navigator lists these 70 old sections of the Income-tax Act, 1961 with the section of the Income-tax Act, 2025 that replaces them. "Checked" means the new section was found in the Act and is about the same subject; "number only" means the section exists but its wording differs, so the match rests on the navigator alone. A schedule row refers to a table in a Schedule of the new Act. Use the finder to look up one section.
| Old section | Old heading | Now | Check |
|---|---|---|---|
| 44AC | Special provision for computing profits and gains from business of trading in certain goods. | marked redundant by the navigator (no separate provision) | navigator |
| 44AD | Special provision for computing profits and gains of business on presumptive basis. | section 58 | checked |
| 44ADA | Special provision for computing profits and gains of profession on presumptive basis. | section 58 | checked |
| 44AE | Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages . | section 58 | checked |
| 44AF | Special provision for computing profits and gains of retail business . | marked redundant by the navigator (no separate provision) | navigator |
| 44B | Special provision for computing profits and gains of shipping business in the case of non-residents. | section 61 | checked |
| 44BB | Special provision for computing profits and gains in connection with the business of exploration, etc. Of mine | section 61 | checked |
| 44BBA | Special provision for computing profits and gains of the business of operation of aircraft in the case of non- | section 61 | checked |
| 44BBB | Special provision for computing profits and gains of foreign companies engaged in the business of civil constr | section 61 | checked |
| 44BBC | Special provision for computing profits and gains of the business of operation of cruise ships in the case of | section 61 | checked |
| 44BBD | Special provision for computing profits and gains of non-residents engaged in business of providing services o | section 61 | checked |
| 44C | Deduction of head office expenditure in the case of non-residents. | section 60 | checked |
| 44D | Special provision for computing income by way of royalties, etc., in the case of foreign companies. | marked redundant by the navigator (no separate provision) | navigator |
| 44DA | Special provision for computing income by way of royalties, etc., in the case of non-residents. | section 59 | checked |
| 44DB | Special provision for computing deductions in the case of business reorganization of co-operative banks. | section 65 | checked |
| 45 | Capital gains. | section 67 | checked |
| 46 | Capital gains on distribution of assets by companies in liquidation. | section 68 | checked |
| 46A | Capital gains on purchase by company of its own shares or other specified securities. | section 69 | checked |
| 47 | Transactions not regarded as transfer. | section 70 | checked |
| 47A | Withdrawal of exemption in certain cases. | section 71 | number only |
| 48 | Mode of computation of capital gains. | section 72 | checked |
| 49 | Cost with reference to certain modes of acquisition. | section 73 | checked |
| 50 | Special provision for computation of capital gains in case of depreciable assets. | section 74 | checked |
| 50A | Special provision for cost of acquisition in case of depreciable asset. | section 75 | checked |
| 50AA | Special provision for computation of capital gains in case of Market Linked Debenture. | section 76 | checked |
| 50B | Special provision for computation of capital gains in case of slump sale. | section 77 | checked |
| 50C | Special provision for full value of consideration in certain cases. | section 78 | checked |
| 50CA | Special provision for full value of consideration for transfer of share other than quoted share. | section 79 | checked |
| 50D | Fair market value considered to be full value of consideration in certain cases. | section 80 | checked |
| 51 | Advance money received. | section 81 | checked |
| 52 | Consideration for transfer in cases of understatement. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 53 | Exemption of capital gains from a residential house.[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54 | Profit on sale of property used for residence. | section 82 | checked |
| 54A | Relief of tax on capital gains in certain cases. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. O | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54B | Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases | section 83 | checked |
| 54C | Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[Omitted by the | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54D | Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. | section 84 | checked |
| 54E | Capital gain on transfer of capital assets not to be charged in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54EA | Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54EB | Capital gain on transfer of long-term capital assets not to be charged in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54EC | Capital gains not to be charged on investment in certain bonds. | section 85 | checked |
| 54ED | Capital gain on transfer of certain listed securities or unit not to be charged in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54EE | Capital gain not to be charged on investment in units of a specified fund. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54F | Capital gains on transfer of certain capital assets not to be charged in case of investment in residential hou | section 86 | checked |
| 54G | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban are | section 87 | checked |
| 54GA | Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban are | section 88 | checked |
| 54GB | Capital gain on transfer of residential property not to be charged in certain cases. | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 54H | Extension of time for acquiring new asset or depositing or investing amount of capital gains. | section 89 | checked |
| 55 | Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. | section 90 | checked |
| 55A | Reference to Valuation Officer | section 91 | checked |
| 56 | Income from other sources. | section 92 | checked |
| 57 | Deductions. | section 93 | checked |
| 58 | Amounts not deductible. | section 94 | checked |
| 59 | Profits chargeable to tax. | section 95 | checked |
| 60 | Transfer of income where there is no transfer of assets. | section 96 | checked |
| 61 | Revocable transfer of assets. | section 97 | checked |
| 62 | Transfer irrevocable for a specified period. | section 97 | number only |
| 63 | "Transfer" and "revocable transfer" defined. | section 98 | checked |
| 64 | Income of individual to include income of spouse, minor child, etc. | section 99 | checked |
| 65 | Liability of person in respect of income included in the income of another person. | section 100 | checked |
| 66 | Total income. | section 101 | checked |
| 67 | Method of computing a partner's share in the income of the firm. [Omitted by the Finance Act, 1992, w.e.f. 1-4 | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 67A | Method of computing a member's share in income of association of persons or body of individuals | section 309 | checked |
| 68 | Cash credits. | section 102 | checked |
| 69 | Unexplained investments. | section 103 | checked |
| 69A | Unexplained money, etc. | section 104 | checked |
| 69B | Amount of investments, etc., not fully disclosed in books of account. 103, 104 | section 69C | not a section |
| 71 | Set off of loss from one head against income from another. | section 109 | checked |
| 71A | Transitional provisions for set off of loss under the head "Income from house property". | omitted (no equivalent: the navigator marks it omitted) | navigator |
| 71B | Carry forward and set off of loss from house property. | section 110 | checked |
Sources
- Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
- The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
- CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.
Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.